Final answer:
Glass ionomer cement is the ideal choice to protect the pulp in a cavity preparation close to the pulp due to its fluoride release and adhesive properties to dentin.
Step-by-step explanation:
In a cavity preparation which closely approximates the pulp, the most appropriate material to protect the pulp is glass ionomer cement. Dental amalgams, while used for fillings due to their low cost, ease of manipulation, and longevity, are not suitable for this purpose because they are approximately 50% mercury by weight and could be potentially toxic if they come into close contact with the pulp tissue. Composite resins and zinc phosphate cements are also not the materials of choice for this scenario. Glass ionomer cement is preferred because it can provide a protective seal due to its ability to release fluoride which helps in preventing further decay and has good adhesive properties to the dentin.